Determination of tax: procedures for notices, hearings, limitation pauses, recovery and adjustment of interest and penalties.

Procedural rules for determination of tax require exclusion of stayed periods from limitation computation; conversion of unsustainable fraud notices into ordinary notices for tax determination; issuance of appellate-directed orders within two years; entitlement to hearing on request; limited adjournments with reasons; requirement that orders set out facts and basis; demands limited to notice-specified grounds; interest payable irrespective of mention; appellate modifications adjust interest and penalty; unpaid self-assessed tax recovered under recovery provisions; and prohibition on imposing duplicate penalties.

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